Dissertations / Theses: 'Fair price'

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Larson, Richard Colby. "FAIR TRADE COFFEE: DO FAIR TRADE ANNOUNCEMENTS AFFECT STOCK PRICE?" Thesis, The University of Arizona, 2009. http://hdl.handle.net/10150/192515.

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Ferguson, Jodie Lynne. "Fair or Foul? Determining the Rules of the Fair Pricing Game." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/marketing_diss/13.

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Past research on perceived price fairness has examined outcome fairness, or the fairness of an offered price in respect to other prices (e.g., Campbell 1999a; b). In this research consumers’ perceived fairness of the process used by the retailer to set the price, as well as outcome perceived price fairness (PPF), were examined. In the first of two studies, twelve price-setting practices were evaluated on procedural fairness, pervasiveness (i.e., commonness of price-setting practice in the marketplace), and social acceptability within six contexts. Social acceptability was found to be highest when the price-setting practice was both procedurally fair and perceived to be highly pervasive for a given context. An experiment bridged the two concepts of price fairness by detecting the negative effect of using a socially unacceptable price-setting practice on outcome PPF. Also, evidence of multidimensionality (i.e., a cognitive and an affective dimension) of the PPF construct was confirmed in the second study. Cognitive and affective assessments of PPF were found to bring about greater consumer intention to partake in self-protection behaviors such as complaining, and revenge-seeking behaviors such as posting negative online reviews.

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Novotny, J. "Estimation of the fair price of the credit." Thesis, Ukrainian Academy of Banking of the National Bank of Ukraine, 2009. http://essuir.sumdu.edu.ua/handle/123456789/61862.

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The report is focused on description of estimation of the fair price of the credit. Individual factors which enter the prices of individual credits are described at first. Then fair price (interest rate) calculations are performed for corporate credit, for mortgage credit and for consumer credit. Various levels of collateral of individual credit types are implicated in the calculations. At the end fair prices are compared to real interest rates in time.

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Redman, Kevin D. "Analysis of pricing techniques in determining a fair and reasonable price." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1998. http://handle.dtic.mil/100.2/ADA359536.

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Thesis (M.S. Management) Naval Postgraduate School, December 1998.
"December 1998." Thesis advisor(s): David V. Lamm, David A. Smith. Includes bibliographical references (p. 125). Also available online.

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Semeen, Homaira. "Accounting for fair trade: Evidence from producer organisations in fair trade supply chains." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/133920/1/Homaira_Semeen_Thesis.pdf.

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This thesis examines the use of accounting and related control mechanisms by producer organisations in fair trade supply chains to understand the impact on worker empowerment. Mobilising Bourdieu's theoretical framework of field-capital-habitus and the notion of commensuration, this study conducted case studies on three fair trade producer organisations in Bangladesh. The findings suggest there are complex challenges that fair trade producer organisations encounter in designing a set of accounting and related control mechanisms to operationalise fair trade policies related to worker empowerment, which recursively contribute to producer organisations' social positions in the supply chains.

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Reinecke, Juliane Theresa Ute. "From 'Fair Trade' to Fairtrade : the politics of values and ethical standard setting." Thesis, University of Cambridge, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.609402.

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Lowe, Benjamin, and n/a. "Pricing Strategy and the Formation and Evolution of Reference Price Perceptions in New Product Categories." Griffith University. Griffith Business School, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20070221.155102.

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This study examines how pioneer and follower pricing strategies affect the formation and evolution of reference price perceptions in new product categories. It contributes to our understanding of pricing new products by integrating two important research streams in the field of marketing - reference price theory and the theory of pioneer brand advantage. This is the first research to address reference price effects for radically new product categories. Prior research has focused solely on products in existing categories, typically in fast moving consumer goods categories. Using three experiments to causally establish the consequences of pioneer and follower pricing strategies on consumer perceptions, three critical research issues are addressed for the first time, consistent with calls for research in the literature: 1. Which reference price do consumers utilise in new product categories? 2. What is the role of consumer confidence in reference price for new product categories? 3. How do reference price perceptions form and evolve as a result of pioneer and follower pricing strategy? In the literature, a frequently cited issue is the fragmented operationalisation of reference price perceptions. With little theory to guide researchers in terms of which measures should be used, experiment 1 provides new theory, finding as hypothesised, that fair price perceptions as opposed to expected price perceptions are more likely to be evoked by consumers for new product categories. Experiment 1 also finds that using consumers' confidence in their reference price beliefs as an additional explanatory variable, does not improve over current reference price models. Overconfidence, a robust consumer behavioural phenomenon (Alba and Hutchinson 2000), might explain this result. Prior research has made several contributions to understanding reference price perceptions in established product categories. However, not much is known about how these reference price perceptions initially form and evolve. Experiments 2 and 3 address this gap by simulating an emerging market and examining the role of pioneership in shaping reference price perceptions. Experiment 2 found the pioneer, due to its perceptual prominence, is able to define the reference price and subsequently define perceptions of value. That is, the value consumers place on a product and their intentions to purchase the product are about the same whether the pioneer follows a penetration (initial low price) or skimming (initial high price) strategy. Experiment 3 extends experiment 2 by examining what happens in the emerging market when a follower brand enters. The follower enters at a large or small discount to the pioneer, and the pioneer completes its penetration or skimming strategy, converging to a 'regular' price. As predicted, the pioneer's initial price frames subsequent price and value perceptions, signifying the importance of the pioneer as a referent brand. Lower initial prices erode value perceptions, whereas higher initial prices substantiate value perceptions. The follower's pricing strategy does not have as much influence as the pioneer's pricing strategy. Other findings from experiment 3 related to reference price theory in general. Specifically, there was strong evidence of an averaging process when forming reference prices. This adds theory to the measurement debate about operationalising reference price as some past price such as last price paid or some average of past prices. Experiment 3 also provides a further measurement contribution by supporting the use of brand specific measures of reference price, rather than category based measures. More generally, because of the causal research design, this thesis provides strong evidence of the use of reference prices in consumer decision making: a key concern emphasised by one of the area's seminal articles (i.e., Kalyanaram and Winer 1995), which stresses the need to provide evidence that consumers actually use reference prices, and not just act as if they do.

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Lowe, Benjamin. "Pricing Strategy and the Formation and Evolution of Reference Price Perceptions in New Product Categories." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/365671.

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This study examines how pioneer and follower pricing strategies affect the formation and evolution of reference price perceptions in new product categories. It contributes to our understanding of pricing new products by integrating two important research streams in the field of marketing - reference price theory and the theory of pioneer brand advantage. This is the first research to address reference price effects for radically new product categories. Prior research has focused solely on products in existing categories, typically in fast moving consumer goods categories. Using three experiments to causally establish the consequences of pioneer and follower pricing strategies on consumer perceptions, three critical research issues are addressed for the first time, consistent with calls for research in the literature: 1. Which reference price do consumers utilise in new product categories? 2. What is the role of consumer confidence in reference price for new product categories? 3. How do reference price perceptions form and evolve as a result of pioneer and follower pricing strategy? In the literature, a frequently cited issue is the fragmented operationalisation of reference price perceptions. With little theory to guide researchers in terms of which measures should be used, experiment 1 provides new theory, finding as hypothesised, that fair price perceptions as opposed to expected price perceptions are more likely to be evoked by consumers for new product categories. Experiment 1 also finds that using consumers' confidence in their reference price beliefs as an additional explanatory variable, does not improve over current reference price models. Overconfidence, a robust consumer behavioural phenomenon (Alba and Hutchinson 2000), might explain this result. Prior research has made several contributions to understanding reference price perceptions in established product categories. However, not much is known about how these reference price perceptions initially form and evolve. Experiments 2 and 3 address this gap by simulating an emerging market and examining the role of pioneership in shaping reference price perceptions. Experiment 2 found the pioneer, due to its perceptual prominence, is able to define the reference price and subsequently define perceptions of value. That is, the value consumers place on a product and their intentions to purchase the product are about the same whether the pioneer follows a penetration (initial low price) or skimming (initial high price) strategy. Experiment 3 extends experiment 2 by examining what happens in the emerging market when a follower brand enters. The follower enters at a large or small discount to the pioneer, and the pioneer completes its penetration or skimming strategy, converging to a 'regular' price. As predicted, the pioneer's initial price frames subsequent price and value perceptions, signifying the importance of the pioneer as a referent brand. Lower initial prices erode value perceptions, whereas higher initial prices substantiate value perceptions. The follower's pricing strategy does not have as much influence as the pioneer's pricing strategy. Other findings from experiment 3 related to reference price theory in general. Specifically, there was strong evidence of an averaging process when forming reference prices. This adds theory to the measurement debate about operationalising reference price as some past price such as last price paid or some average of past prices. Experiment 3 also provides a further measurement contribution by supporting the use of brand specific measures of reference price, rather than category based measures. More generally, because of the causal research design, this thesis provides strong evidence of the use of reference prices in consumer decision making: a key concern emphasised by one of the area's seminal articles (i.e., Kalyanaram and Winer 1995), which stresses the need to provide evidence that consumers actually use reference prices, and not just act as if they do.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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9

Baratta, Cliff. "The Fair Trade Coffee Market: Income Differences for Small-Scale Farmers and Industry Growth." Thesis, Boston College, 2011. http://hdl.handle.net/2345/1979.

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Thesis advisor: Richard McGowan
The Fair Trade movement is not new. Its roots go all the way back to the 1940s, and since its inception many Fair Trade organizations have arisen to offer this alternative strategy for doing business. Coffee is most commonly associated with Fair Trade, and it is the product this paper seeks to explore. In a broad sense, this investigation will look at how close Fair Trade Coffee certification programs actually come to being fair. The working definition of fairness is the ability to provide economic opportunities to marginalized workers. A fair economy would properly reward hard-working farmers for their intense labors. Many Fair Trade initiatives argue this is not what exists. As a result, they pay a living wage and offer opportunities to coffee farmers—some of the poorest people in the world—with hopes that this will help advance them out of poverty. To see if this successfully promotes fairness in economics, this paper will focus on the benefits of certification to small-scale farmers, mainly regarding income, and on the development of the Fair Trade Coffee market. Ultimately, this research will demonstrate that this movement is at least somewhat successful at improving the economic situation of marginalized workers
Thesis (BA) — Boston College, 2011
Submitted to: Boston College. College of Arts and Sciences
Discipline: Economics Honors Program
Discipline: Economics

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Vítková, Tereza. "Fair Trade a jeho význam pro africké země." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113754.

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The aim of this thesis is to analyze the functioning of Fair Trade and define the main opportunities which it offers to the producers from Africa. The first chapter contains the typical features of this concept, its definition, essential principles, methods of certification, a brief historical overview and current development. It also introduces some important international organizations involved in Fair Trade. The second chapter focuses on Fair Trade in Africa. It includes the analysis of African market, SWOT analysis and definition of some important Fair Trade organizations in Africa and their main activities. The emphasis is given to Fair Trade in Africa, the utilization and distribution of Fair Trade premium, commodity structure, number of farmers involved in the concept of Fair Trade and some other factors. The last part is devoted to the cocoa industry in Africa and two major cooperatives operating in the Ivory Coast and Ghana.

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OLIVEIRA, Maria. "Produção de café com certificação fair trade : uma alternativa para os produtores familiares." Universidade José do Rosário Vellano, 2016. http://tede2.unifenas.br:8080/jspui/handle/jspui/167.

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Submitted by biblioteca unifenas (biblioteca@unifenas.br) on 2017-08-29T19:04:44Z No. of bitstreams: 1 Maria Beatriz Gandini Bittencourt de Oliveira Dissertação.pdf: 644023 bytes, checksum: fb715380e0b038a30a86c1bed9a7bec2 (MD5)
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Brazil is the world's largest coffee producer, and Minas Gerais, the state responsible for most of the coffee production in the country. In recent decades many changes have occurred in the production and consumption involving the coffee sector. Consumers and coffee buyers are more demanding about the social, environmental, economic and qualitative criteria; if the product is in compliance with labor laws, that is. Consequently, seeking to aggregate more value to their coffee production, farmers felt the need to find new methods to meet this new market niche. The Fair Trade certification has emerged as a good alternative to increase the benefit which was perceived by consumers of a differentiated coffee. Therefore, farmers associated with the Cooperative of Family Farmers from Poço Fundo were interviewed on five occasions in the meetings of the cooperative members. The study case showed that the income obtained from the marketing of the coffee with the Fair Trade certification led the farmers to better conditions to maintain a greater economic balance. Since they receive a fairer price for their coffee, the profits are reinvested in their rural properties. It is noteworthy that the participation in the Cooperative strengthened the farmers and gave them more tranquility and the feeling of being safe in their commercial transactions. It was observed that after the Fair Trade certification farmers have adopted sustainable practices which take into account the preservation of the environment.
O Brasil é o maior produtor de café do mundo, sendo Minas Gerais, o estado responsável pela maior produção cafeeira no país. Nas últimas décadas, diversas mudanças têm ocorrido na produção e no consumo envolvendo o setor cafeeiro. Os consumidores e compradores de café estão mais exigentes quanto aos critérios sociais, ambientais, econômicos e qualitativos, ou seja, se os produtos adquiridos estão de acordo com o cumprimento das leis trabalhistas. Consequentemente, os produtores rurais sentiram a necessidade de buscar novos métodos para a produção de café para atender a esse novo nicho de mercado procurando agregar mais valor à produção. A certificação Fair Trade surgiu como uma boa alternativa para aumentar o benefício percebido pelos consumidores de um café diferenciado. Diante disso, foram entrevistados produtores rurais associados à Cooperativa dos Agricultores Familiares de Poço Fundo, em cinco ocasiões, nas reuniões dos cooperados. Verificou-se nesse estudo de caso que a renda, através da comercialização do café com a certificação Fair Trade, acarretou melhores condições para os produtores rurais manterem o equilíbrio econômico. Os lucros são revertidos para as suas propriedades rurais, pois recebem um preço mais justo pelo café. Destaca-se que a participação na cooperativa fortaleceu e deu a eles mais tranquilidade e segurança nas transações comerciais. Observou-se que, após a certificação Fair Trade, os produtores rurais adotaram práticas mais sustentáveis, levando-se em consideração, a preservação do meio ambiente.

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OLIVEIRA, Maria. "Produção de café com certificação fair trade : uma alternativa para os produtores familiares." Universidade José do Rosário Vellano, 2017. http://tede2.unifenas.br:8080/jspui/handle/jspui/168.

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Submitted by biblioteca unifenas (biblioteca@unifenas.br) on 2017-08-29T19:57:37Z No. of bitstreams: 1 Maria Beatriz Gandini Bittencourt de Oliveira Dissertação.pdf: 644023 bytes, checksum: fb715380e0b038a30a86c1bed9a7bec2 (MD5)
Made available in DSpace on 2017-08-29T19:57:37Z (GMT). No. of bitstreams: 1 Maria Beatriz Gandini Bittencourt de Oliveira Dissertação.pdf: 644023 bytes, checksum: fb715380e0b038a30a86c1bed9a7bec2 (MD5) Previous issue date: 2017-08-11
Brazil is the world's largest coffee producer, and Minas Gerais, the state responsible for most of the coffee production in the country. In recent decades many changes have occurred in the production and consumption involving the coffee sector. Consumers and coffee buyers are more demanding about the social, environmental, economic and qualitative criteria; if the product is in compliance with labor laws, that is. Consequently, seeking to aggregate more value to their coffee production, farmers felt the need to find new methods to meet this new market niche. The Fair Trade certification has emerged as a good alternative to increase the benefit which was perceived by consumers of a differentiated coffee. Therefore, farmers associated with the Cooperative of Family Farmers from Poço Fundo were interviewed on five occasions in the meetings of the cooperative members. The study case showed that the income obtained from the marketing of the coffee with the Fair Trade certification led the farmers to better conditions to maintain a greater economic balance. Since they receive a fairer price for their coffee, the profits are reinvested in their rural properties. It is noteworthy that the participation in the Cooperative strengthened the farmers and gave them more tranquility and the feeling of being safe in their commercial transactions. It was observed that after the Fair Trade certification farmers have adopted sustainable practices which take into account the preservation of the environment.
O Brasil é o maior produtor de café do mundo, sendo Minas Gerais, o estado responsável pela maior produção cafeeira no país. Nas últimas décadas, diversas mudanças têm ocorrido na produção e no consumo envolvendo o setor cafeeiro. Os consumidores e compradores de café estão mais exigentes quanto aos critérios sociais, ambientais, econômicos e qualitativos, ou seja, se os produtos adquiridos estão de acordo com o cumprimento das leis trabalhistas. Consequentemente, os produtores rurais sentiram a necessidade de buscar novos métodos para a produção de café para atender a esse novo nicho de mercado procurando agregar mais valor à produção. A certificação Fair Trade surgiu como uma boa alternativa para aumentar o benefício percebido pelos consumidores de um café diferenciado. Diante disso, foram entrevistados produtores rurais associados à Cooperativa dos Agricultores Familiares de Poço Fundo, em cinco ocasiões, nas reuniões dos cooperados. Verificou-se nesse estudo de caso que a renda, através da comercialização do café com a certificação Fair Trade,acarretou melhores condições para os produtores rurais manterem o equilíbrio econômico. Os lucros são revertidos para as suas propriedades rurais, pois recebem um preço mais justo pelo café. Destaca-se que a participação na cooperativa fortaleceu e deu a eles mais tranquilidade e segurança nas transações comerciais. Observou-se que, após a certificação Fair Trade,os produtores rurais adotaram práticas mais sustentáveis, levando-se em consideração, a preservação do meio ambiente.

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Weber, Sérgio Albino Vitória. "Os efeitos tributários da CSLL e do IRPJ na avaliação do ativo imobilizado a valor justo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/70026.

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Devido à globalização da economia internacional, teve-se a necessidade também da unificação das normas contábeis visando dar maior segurança e transparência em relação aos atos e fatos praticados na relação comercial, culminando em uma padronização internacional em relação às formas de demonstração contábil e seus lançamentos, a convergência das normas brasileiras para as normas internacionais irá permitir também o benefício do acesso das companhias brasileiras a capitais externos com custo e taxa de riscos menores. A partir da vigência da Lei nº 11.638/2007 alterando a Lei nº 6.404/1976 deu-se inicio a convergência das normas brasileiras para as internacionais. O tema proposto para este trabalho é a tributação federal devido à convergência destas normas no que se refere à aplicação do CPC 27, ICPC 10 através das obediências das normas societárias que não conflitam com a obrigação fiscal tributária no quesito da Contribuição Social sobre o Lucro Líquido e do Imposto de Renda Pessoa Jurídica, o que se justifica em razão das alterações significativas exigindo das empresas e dos profissionais que militam nesta ceara conhecimento mais aguçado no âmbito societário e fiscal, diante desta nova norma de convergência nacional no que se refere ao CPC 27 através da obrigação societária em nada alterou a carga tributária das empresas.
Due to international economy globalization, became necessary the unification of accounting standard in order to give security and transparency in relation to the acts and facts charged in the commercial relationship, culminating in an international standardization in relation to forms of financial statements and their releases, the convergence of Brazilian to international standards will allow the benefit of access to Brazilian companies with foreign capital cost and lower risk rate. After the effective date of Law Number 11.638/2007 changing the Law 6.404/1976 it has been started the converge of Brazilian standards for the international. The proposed topic for the dissertation is the convergence of these standards as regards the application of CPC 27, ICPC 10 through the obedience of the rules that conflict with the corporate tax liability tax item in the Social Contribution on Net Income and Income Tax Corporations.

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Miliutis, Feliksas. "Privalomas akcijų pardavimas ir jo problematika." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090122_141106-89348.

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Smulkiųjų akcininkų interesų apsaugos ir efektyvios įmonių perėmimo rinkos (angl. “efficient takeover market”) kategorijų konfliktiškas santykis privalomo akcijų pardavimo institute tampa pagrindine dilema įstatymų leidėjui nustatant privalomo akcijų pardavimo procedūrą ir įmonių perėmimus reguliuojančias taisykles. Privalomas akcijų pardavimas Lietuvoje yra ganėtinai naujas teisinis reiškinys. Tą patį galima pasakyti apie EB lygiu įtvirtintą šio instituto teisinio reguliavimo modelį. Kita vertus, kai kuriose ES valstybėse privalomo akcijų pardavimo teisė legalizuota gerokai anksčiau negu minėtasis, Tryliktąja įmonių teisės Direktyva dėl įmonių perėmimo pasiūlymų įtvirtintas, modelis. Ši koncepcija ilgesnį laiką žinoma ir JAV valstijų teisės sistemose. Privalomu akcijų pardavimu yra laikoma situacija, kai didysis įmonės akcininkas, kuris turi tam tikrą įmonės kontrolės dalį, savo iniciatyva už įstatymų numatytu būdu nustatytą kainą išperka įmonės smulkiųjų akcininkų turimas akcijas. Tryliktąja įmonių teisės direktyva pristatytas privalomo akcijų pardavimo modelis dėl direktyvoje naudoto minimalaus harmonizavimo metodo nesuvienodino ES valstybių nacionalinių privalomo akcijų pardavimo teisinio reguliavimo modelių, tiesiog kai kuriais atvejais tokios teisės taikymą išplėtė įmonių, kurių akcijomis prekiaujama reguliuojamoje rinkoje akcijų atžvilgiu. Nors privalomo akcijų pardavimo įgyvendinimo procedūros bei atvejai, kada ir kam galima tokia procedūra pasinaudoti, skiriasi... [toliau žr. visą tekstą]
Conflicting interests of minority shareholder protection and efficient takeover market constitute a fundamental dilemma for squeeze-out procedure and takeover regulation. Squeeze-out is a new concept in Lithuania. The same can be indicated about squeeze-out regulations on Community level. On the other hand, in some of EU member states the squeeze-out right was legalized well before the aforementioned Community rules on squeeze-outs were adopted in Thirteenth company law directive. Squeeze-out right is mature and well-known concept in USA. Squeeze-out right defines a situation where major shareholder, which has obtained particular amount of control in target company, on his own initiative forces minority shareholders to sell their shares to him for the price set under procedure prescribed by the laws. The regulation of squeeze-outs introduced by Thirteenth company law directive did nor manage to harmonize national squeeze-outs rules of member states as the Directive set only the minimum standards for national legislation. The only thing that was done by the Directive, was the extension of scope of national rules to include squeeze-out right given to all controllers of listed companies. Though procedures used to implement squeeze-outs and availability of squeeze-out right differ from jurisdiction to jurisdiction, similar practical and theoretical problems that rises because or in relation to with squeeze-out right can be identified. Within such problems the problem of “fair”... [to full text]

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Lagerstedt, Jonas P., Karl-Johan O. Hermansson, and Martin G. Carls. "The milk industry: No longer acash cow? : ”How a cause related marketing approach could help raiseawareness regarding the domestic agricultural situation in Sweden”." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-98969.

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The purpose of this thesis was to examine the potential effects of a cause related marketing approach inthe Swedish agricultural industry. This was done by analyzing the market potential and how an industry,through a marketing perspective, can help rejuvenate a troublesome sector, more specifically thedomestic milk sector. A mixed-method was utilized in order to answer the research question. Qualitativeinterviews with stakeholders throughout the supply chain were conducted to create greater knowledgeand serve as a structural guide for a quantitative questionnaire, which was answered by 182respondents. This thesis is centered on the theories of cause related marketing, fair trade and consumerbehavior. The results of the study show a gap in the market, which a cause related marketed productcould fulfill. In order to succeed the problem must be raised from the field of agriculture to a social level,which incorporates and affects all of us in our everyday living. The marketing communication shouldtherefore focus on the cultural importance of preserving the domestic agricultural industry in order tosucceed.

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Jari, Bridget. "An investigation into the impact of fairtrade in South Africa." Thesis, Rhodes University, 2012. http://hdl.handle.net/10962/d1002741.

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World international trade is moving towards more free trade, through globalization and trade liberalization. These moves are guided by trade theories which state that on an aggregated level, nations involved in free trade should benefit, and further that free trade is fair. However, in practice, contradictory views have been raised, stating that free trade may not necessarily be benefiting all participants equally. Rather, other nations, especially developing nations, have become worse-off after opening up their markets for free trade. On the other hand, many developed nations have benefited substantially from free trade. Among other factors, the difference in benefits is believed to have been influenced by the types of commodities being traded (where developing nations mainly trade in primary goods and developed nations in anufactured goods) and unequal power relations (some nations for example, the EU and the US, still adopt protectionism in their agricultural sector). In order to address market imbalances resulting from free trade, Fairtrade has arisen. Fairtrade aims to improve international trading conditions in order to benefit small-scale farmers and farm workers in the developing nations. The Fairtrade organization further claims that its principles are in line with sustainable development. However, Fairtrade suffers a credibility gap because there is a lack of independent research to support their claims. To date in South Africa, there is little research examining the claims of the Fairtrade organization. In order to contribute to the Fairtrade discussion in South Africa, this study has investigated the validity of Fairtrade‘s claims that it contributes towards sustainable development. The study utilised primary data, which was collected from ten commercial farms and two small-scale farmer cooperatives located in the Eastern Cape and Western Cape provinces that are/were Fairtrade certified. The main reason for including commercial farmers and small-scale farmer cooperatives in the study was for comparing relative impacts in the two Fairtrade structures. The data was then analysed using a sustainable livelihoods framework, which was developed in the study. The study focussed on investigating the impact of Fairtrade tools, which are minimum prices, premiums, pre-financing and support for long-term relationships, on its intended beneficiaries. Minimum prices offered to producers cover production costs and are above market prices, and Fairtrade premiums are to be invested in developmental projects. Therefore, examining the influence of Fairtrade tools on individuals and communities provides an overview of how Fairtrade influences development. The results of the study show that sampled Fairtrade beneficiaries in South Africa have witnessed substantial positive changes as a result of Fairtrade. The Fairtrade initiative has managed to empower small-scale producers and farm workers, as well as leverage development opportunities for their wider communities. It has supported organizational development in the supply chain, facilitated investment in community development projects and in business-related training. Producers, both commercial and small-scale producers, managed to access a market that offers stable prices, and have gained from minimum prices. Furthermore, small-scale farmers have been allowed an opportunity to expand their business into export markets, and enjoyed an increase in incomes. Fairtrade benefits further trickle down to non-Fairtrade community members, in the form of employment creation and community development. Despite positive effects, Fairtrade producers faced challenges, including high Fairtrade administration costs and a small market for Fairtrade commodities. The study concludes that in the face of challenges, Fairtrade brings economic, social and environmental benefits, but as compared to economic and social development, the impact on environmental development is rather limited. Even though that is the case, Fairtrade offers valuable development opportunities to producers in South Africa.

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Bezerra, Francineide de Morais. "The value perceived by the consumer: proposition and test an evaluation model in the soft drinks market." Universidade Federal do CearÃ, 2005. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=3631.

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This essay focus on the development and implementation of a model to evaluate consumer perceived value. Initially, itâs discussed the perceived value concept, its importance under strategy and marketing perspectives and its relation to price and quality. The model is presented, considering each step to be followed: perceived quality study of brands in the market; consumerâs perceptions of competitorâs prices; and the value map development, defined considering the relation quality/price for each brand in the market. The model applicability was tested in a soft drink category study in Fortaleza market, based in a survey with 400 consumers. The application shows that the model, built under consumerâs point of view, can provide a descriptive panel of competitorâs positions and relevant information to be used in market diagnoses. The information and the descriptive panel mentioned can be useful, not only in strategic analyses, but also in price formulations.
Esta dissertaÃÃo estÃ centrada no desenvolvimento e utilizaÃÃo de um modelo para a avaliaÃÃo do valor percebido pelos consumidores. Inicialmente, Ã discutido o conceito de valor percebido, sua importÃncia sob as perspectivas estratÃgicas e mercadolÃgicas e sua relaÃÃo com o preÃo e a qualidade. O modelo Ã apresentado a partir da descriÃÃo dos passos necessÃrios para sua aplicaÃÃo: o estudo da qualidade percebida de cada marca; o levantamento das percepÃÃes dos consumidores com relaÃÃo aos preÃos dos concorrentes; e o desenho do mapa de valor, que Ã traÃado a partir das relaÃÃes qualidade/preÃo definidas para cada marca do mercado. A aplicabilidade do modelo foi testada atravÃs de um estudo da categoria de refrigerantes no mercado de Fortaleza, que envolveu uma pesquisa do tipo survey junto a 400 consumidores. Verificou-se que o modelo fornece um quadro descritivo dos posicionamentos mercadolÃgicos dos concorrentes e outras informaÃÃes relevantes para o diagnÃstico de mercado, considerado sob a Ãptica dos consumidores. As informaÃÃes e o quadro descritivo citados podem ser utilizados para anÃlises e formulaÃÃes estratÃgicas e para a formaÃÃo de preÃos.

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Maignan, Marion. "La construction d'un prix juste au sein d'un système agro-alimentaire alternatif : le cas de la société coopérative d'intérêt collectif alter-Conso." Thesis, Paris Est, 2016. http://www.theses.fr/2016PESC0103.

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Le modèle de production, consommation et distribution agro-industriel fait l’objet depuis les années 1970 de critiques portant sur son impact environnemental, économique et sociétal. En réponse à ces critiques, s'est développé depuis les années 60 au Japon, 80 aux États- Unis, et plus récemment en France, une diversité d’initiatives et d’expérimentations socio-économiques visant à soutenir une agriculture plus respectueuse de l’homme et de la planète, basée sur de nouvelles formes d’organisation et orientée vers des échange économiques plus justes. Ces initiatives, qualifiées de systèmes agro-alimentaires alternatifs, associent de manière variée des modes production respectueux de la planète (agriculture raisonnée et biologique, agro-écologie, permaculture. Ils s’appuient par ailleurs sur des formes organisationnelles ancrées dans des dynamiques d’économie sociale et solidaire : Amaps, circuits-courts, coopératives, initiatives de commerce équitable local. Ils développent ainsi des modèles de gouvernance et d'organisation qui reconsidèrent les finalités et les modalités de l’activité économique et sont animés par une volonté de s’engager dans une « autre économie ». La question de la justice dans l’échange, incarnée par la cherche d'un prix juste, est centrale pour ces initiatives.Dans ce contexte, la thèse propose d’analyser la construction d’un prix juste au sein d’un système agro-alimentaire alternatif, engagé dans une démarche de commerce équitable local et s’appuyant sur une forme organisationnelle innovante. Il s’appuie sur le suivi, pendant trois ans, de la Société Coopérative d’Intérêt Collectif Alter-Conso, engagée dans la distribution hebdomadaire de paniers issus de l’agriculture biologique, locale et paysanne dans 14 lieux de distribution de l’agglomération lyonnaise. Cette SCIC se caractérise par un projet d’entreprise orienté vers une transformation des modes de production et de consommation alimentaire, et s'appuie sur une démarche ancrée dans les principes et valeurs coopératives. Elle réunit autour d'un même projet quatre catégories d'acteurs : salariés, producteurs, consommateurs, et sympathisants. Au sein de la coopérative, l’activité marchande est le support d’un projet avant tout sociétal et politique, orienté vers une transformation des pratiques agricoles et des modalités de gestion de l’activité économique. La thèse propose d’analyser comment les acteurs de la coopérative construisent un prix juste, au regard du projet d’entreprise et de ses modalités d’organisation.La thèse permet de montrer que la construction du prix juste au sein de cette organisation reflète une exigence de justice à la fois procédurale, commutative, et distributive. Ce travail met par ailleurs en évidence un processus de fixation du prix alternatif au prix de marché, et qui incarne les spécificités d’une organisation coopérative à finalité sociale. La construction du prix juste intègre par les finalités et les valeurs de la coopérative, à la fois dans les critères de définition et dans le choix des procédures de fixation du prix. Le prix juste est ainsi construit sur la base d’une discussion et indépendamment des variations de l’offre et de la demande. Il est défini sur la base d’une relation tripartite, durable et compréhensive entre producteurs, salariés et consommateurs de la coopérative, caractérisée par une reconnaissance des besoins réciproques des acteurs concernés par l'échange
The industrial model of food production, consumption and distribution has been criticised since the seventies in reference to its environmental, social and economical impacts. These critics led to the emergence of a diversity of socio-economic initiatives, engaged in the promotion of a model of agriculture that is more respectful of the planet and its inhabitants, based on new organizational forms and oriented towards fair economic exchange. These alternative food systems refer to a diversity of production methods, including responsible and organic farming, agroecology, permaculture. Alternative food systems generally rely on organisations engaged in a social or solidarity economy : Community supported agriculture, short food supply channels, cooperatives, local fair trade. They reconsider the purpose and terms of economic activity and are driven by a desire to engage in an alternative economy. The question of fairness in exchange, embodied by the will to define a fair price, is of central matter for these initiatives.In this context, this thesis aims at analysing the construction of a fair price within an alternative food system. This system is engaged in a dynamic of local fair trade, and is based on an innovative organizational form. An empirical study has been conducted during three years within the cooperative Alter-Conso. This social cooperative proposes a weekly distribution of local and organic food products, in 14 delivery points in and around the city of Lyon. It puts forward the values and principle of a social and solidarity economy, and brings together into cooperation four categories of members : employees, producers, consumers, supporters. In this sense, economic activity aims primarily at achieving a social and political goal, oriented towards a transformation of agricultural practices and questioning the dominant management practices of economic life. The thesis aims at analysing how the members of the cooperative construct a fair price, considering its social project and its organizational form.The thesis shows that the construction of a fair price articulates three forms of justice : distributive , commutative, and procedural. It shows how the cooperative defines a price definition process that is an alternative to the market price. Indeed, the price construction takes into account the values and social goals of the cooperative, both in the criteria that define a fair price and in the price fixation process. The price construction is based on a discussion among the cooperative’s stakeholders, regardless of the variations of supply and demand. It is constructed on the basis of a lasting, comprehensive and tripartite relationship between the producers, the consumers, and the cooperative employees. The relationship is based on reciprocity and on the recognition of the needs of all the people affected by the exchange

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Ferguson, Jodie Lynne. "Fair or foul? determining the rules of the fair pricing game /." Atlanta, Ga. : Georgia State University, 2008. http://digitalarchive.gsu.edu/marketing_diss/13/.

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Thesis (Ph. D.)--Georgia State University, 2008.
Title from title page (Digital Archive@GSU, viewed July 29, 2010) Pam Ellen, committee chair; Ken Bernhardt, Ed Rigdon, Bill Bearden, committee members. Includes bibliographical references (p. 189-194).

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Pari, Machaca Natty Marianela. "Le commerce équitable : cas de la coopérative le CEIBO. Analyse microéconomique du "prix équitable" des fèves de cacao." Thesis, Dijon, 2010. http://www.theses.fr/2010DIJOE002/document.

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L'Organisation Internationale de Labellisation du Commerce Equitable FLO ( Fairtrade Labelling Organization ) a la responsabilité de l'élaboration des standards du Commerce Equitable pour les organisations de petits producteurs dans trois volets, soit les volets économique, social et environnemental. FLO élabore aussi des standards commerciaux pour les produits labellisés Commerce Equitable (aussi appelés dans ce travail : produits équitables) ; pour exemple, Max Havelaar est l'un des labels qui certifient que la production et la commercialisation d’un produit sont faits selon des standards du Commerce Equitable. Alors qu'il existe des informations sur le prix minimum du Commerce Equitable pour les fèves de cacao (Theobroma cacao) ou sur le prix équitable (prix minimum du Commerce Equitable + un prime) Free on Board (FOB) que reçoivent les producteurs certifiés Commerce Equitable de cacao de pays du Sud, il n’y a pas assez d’informations sur les prix que reçoit le producteur équitable « à la porte de sa ferme ». Afin de mieux connaître le prix équitable que reçoivent « directement » les producteurs de cacao, nous avons sélectionné la Coopérative « Le CEIBO » en Bolivie. Une démonstration basée sur l’étude du cas du prix des fèves de cacao et la comparaison du prix équitable et du prix conventionnel dans la Région de Alto Beni. Bien que le CEIBO soit en situation de monopsone, la tendance du pourcentage de prix FOB que reçoivent les petits producteurs de fèves de cacao d'Alto Beni en général est à la hausse entre la période 2000-2006
The International Fair-Trade Labelling Organization has the responsibly of elaborating the norms of fair-trade applied to the organisations which group small producers in three sectors i.e. Economical, social and environmental. FLO also sets the trade standards for the products labelled Fair Trade (also named in this work: fair products): for example, Max Havelaar is one of the labels which certifies the production and commercialisation of a product made as per the norms of fair trade. Although there is some information on the minimum price for fair trade concerning the cocoa-nibs (Thobroma cacao) or on the fair price (minimum price for fair trade + Subsidy) Free On Board (FOB) which are allowed to the certified fair trade cocoa producers in Southern countries, there is not enough information about the price perceived by the fair trade producer at the “Farm Gate”. In order to know better the fair price that the producers of cocoa receive “directly”, we have chosen the Cooperative “Le CEIBO” in Bolivia, a model based on the study of the price of the cacao-nib and the comparison with the fair price and the conventional price in the Alto Beni region. Though the CEIBO is in a situation of monopsony, the perception of the small cacao-nibs producers is that the percentage of the FOB price has generally risen between 2000-2006 in Alto Beni

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Tancini, Gustavo Raldi. "Combinações de negócios no Brasil: o que direcionou a alocação do goodwill nas empresas integrantes do IBr-A?" Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-26022018-165256/.

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Em 2007 foi sancionada a Lei no 11.638, que possibilitou a adoção das Normas Internacionais de Relato Financeiro (International Financial Reporting Standards - IFRS) no Brasil. A convergência às IFRS trouxe diversas inovações, incluindo dentre elas a contabilização das aquisições de empresas, normatizadas pelo Pronunciamento Técnico CPC 15 - Combinações de negócio, que tornou obrigatória a aplicação do método de aquisição. Por esse novo modelo, a entidade adquirente contabiliza os ativos identificáveis adquiridos e os passivos assumidos da adquirida pelos seus respectivos valores justos. Já o ágio por expectativa de rentabilidade futura (goodwill) passa a ser mensurado pela parcela do valor justo da contraprestação transferida que não foi individualmente identificada, sendo realizado exclusivamente por meio do teste de impairment. Esta tese tem o objetivo de identificar fatores determinantes no percentual do custo de aquisição alocado como goodwill nas combinações de negócios realizadas e divulgadas pelas 101 empresas que compõe o Índice Brasil Amplo (IBr-A) durante o período entre 2009 e 2015. Foram identificados e coletados, em grande parte, manualmente, dados sobre 442 combinações de negócios, e utilizaram-se efetivamente as 307 observações em que foi reconhecido goodwill. Foi empregada uma técnica multivariada de dependência conhecida como modelos hierárquicos lineares ou modelos multinível (HLM), cuja característica basilar é a captura da estrutura aninhada dos dados, considerando a variabilidade dos dados dentro dos 39 segmentos econômicos das empresas da amostra deste estudo. Os resultados indicaram a existência de uma estrutura hierárquica, na qual o segmento econômico de atuação da adquirente explicou em torno de 15% da variabilidade no percentual do custo de aquisição alocado como goodwill. Durante a pesquisa foram testadas cinco variáveis relacionadas a fatores de 1o nível (percentual de remuneração variável da diretoria, relevância da aquisição, número de analistas, contraprestação em ações e o aproveitamento fiscal do goodwill) e outras duas relacionadas ao 2o nível (índice de imobilização e market-to-book ratio do segmento). Individualmente, dentre as variáveis de 1o nível, apenas o número de analistas acompanhando as ações da adquirente apresentou associação com o percentual de goodwill. As interações entre o aproveitamento fiscal e o índice de imobilização médio do segmento com o número de analistas também apresentaram associação.
In 2007, the approval of the Law 11.638 made the adoption of the International Accounting Reporting Standard (IFRS) possible in Brazil. The convergence to the IFRS brought several innovations, among then, the accounting for business combinations, regulated by the Pronunciamento Técnico CPC 15 - Combinações de negócios, which made the acquisition method mandatory. Under this new model, the acquirer measures the identifiable acquired assets and the assumed liabilities by their respective fair values. The goodwill, in turn, is the portion of the fair value of the consideration transferred that are not individually identified, and it is realized exclusively by the impairment test. This thesis aims to identify the determining factors in the percentage of the acquisition cost allocated as goodwill in the business combinations realized and disclosed by the 101 companies which comprises the Índice Brasil Amplo (IBr-A) in the period from 2009 to 2015. It was identified and, in great part, hand collected, data about 442 business combinations, and the 307 observationsin which a goodwill was recognized were effectively used. It was used a multivariate dependency technique known as Hierarchical Linear Models or Multilevel Models (HLM), thathas the fundamental characteristic of capturing the nested data structure, considering the variability within the 39 economic segments of the firms of this study\'s sample. The results indicated the presence of a hierarchical structure, in which the segment that the acquirer operates explains about 15% of the variability in the percentage of acquisition cost allocated as goodwill. During the research five first level variables were tested (variable remuneration percentage of the acquirer\'s directors, acquisition relevance, number of analysts, stock consideration and the goodwill tax allowance), as well as two related to the second level (properties, plants and equipment to total asset and market-to-book value of the segment). Individually, among the first level variables, only the number of analyst following the acquirer shares presented an association with the percentage of goodwill. The interactions between the use of the tax allowance and the properties, plants and equipment to total asset with the number of analyst also presented an association.

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Ccaccya, Díaz Karina Iris, and Tirado Mayra Alexsandra Huamán. "Efectos de la certificación de comercio justo en el departamento de Piura con respecto a las exportaciones de banano orgánico con partida arancelaria 0803.90.11.00 a los Países Bajos durante el periodo de 2013-2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/653371.

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La certificación de Comercio Justo ha transformado el comercio convencional e impactado en la forma de trabajar de agricultores, exportadores y trabajadores dedicados al sector agroalimentario. La creciente demanda de productos sostenibles ha impulsado una mayor cantidad de productos certificados, entre ellos el banano. A pesar de que, este movimiento enfocado en los seres humanos y la sostenibilidad social, económica y medio ambiental de las sociedades no es un modelo comercial nuevo, aún existen personas que no tienen conocimiento de la existencia de los productos certificados por el Comercio Justo ni la labor que cumple mediante sus reglas establecidas. El objetivo del presente estudio es analizar el efecto del Comercio Justo en las exportaciones de bananos orgánicos producidos en Piura hacia Países Bajos durante el periodo 2013-2018, haciendo énfasis principalmente en 3 principios que deben cumplir las empresas exportadoras y asociaciones si desean comercializar sus productos con el sello de certificación, los cuales son creación de oportunidades para productores desfavorecidos, precio justo y respeto por el medio ambiente. La metodología de la investigación es de enfoque mixto. La información cuantitativa se analizó a través del modelo, en tanto que, para el desarrollo cualitativo se realizó entrevistas semi estructuradas a exportadores del sector. A partir, de la discusión de resultados del desarrollo cuantitativo y cualitativo se concluyó que la creación de oportunidades y el respeto por el medio ambiente tuvieron un efecto positivo en las exportaciones de banano orgánico de Piura hacia Países Bajos durante el periodo 2013-2018.
Fairtrade certification has transformed conventional trade and impacted the way of working of farmers, exporters and workers dedicated to the agri-food sector. The growing demand for sustainable products has fueled a greater number of certified products, including bananas. Despite the fact that this movement that focuses on human beings and the social, economic and environmental sustainability of societies is not a new business model, there are still people who are unaware of either the existence of Fair-Trade certified products or the work that it fulfills through its established rules. The objective of this study is to analyze the effect of Fairtrade on the exports of organic bananas produced in Piura to the Netherlands during the period 2013-2018, mainly emphasizing 3 principles that exporting companies must comply with and associations if they want to have the certification seal on their products, which are creating opportunities for disadvantaged producers, fair prices and respect for the environment. The research methodology follows a mixed method design. Quantitative data was analyzed through the gravitational model and for the qualitative development, semi-structured interviews were carried out with exporters in the. From the discussion of quantitative and qualitative development results, it was concluded that create opportunities and respect for the environment had a positive effects on organic banana exports from Piura to the Netherlands during the period 2013-2018.
Tesis

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Pouchain, Delphine. "Commerce équitable et prix juste." Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100121/document.

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Le commerce équitable entend instaurer des relations marchandes plus justes, par l’établissement d’un prix considéré comme juste. En promouvant des échanges équitables, entre des agents économiques ayant un désir de justice, et qui se situent dans des pays différents, le commerce équitable donne à voir la nécessité d’une nouvelle réflexion sur les questions de justice et d’équité. Il révèle l’intérêt d’une théorie de la justice commutative, la justice dans l’échange, alors que dominent les théories de la justice distributive. Grâce au commerce équitable, nous montrons que les théories néoclassique, institutionnaliste et rawlsienne de la justice confondent fréquemment justice avec ajustement, justesse, compassion ou équité, et basculent vers des théories politiques de la justice. Le commerce équitable réactualise la pertinence de la distinction aristotélicienne entre bonne et mauvaise économie, mais il dévoile surtout le fait que la bonne économie est encore possible et vivace, et n’a pas totalement disparu sous la mauvaise chrématistique. Les agents économiques ont un goût pour la justice et ont le désir de « bien » échanger. C’est parce que le commerce équitable entend réhabiliter la possibilité d’une économie à l’abri de la mauvaise chrématistique, inscrite dans un aristotélisme pratique, qu’il nous donne à voir la nécessité d’une théorie de la justice dans l’échange économique et qu’il rejoint in fine les réflexions sur le perfectionnisme moral
Fair trade aims at creating fairer market relationships, by establishing what is considered to be the just price. By promoting exchanges on an equitable basis, through international partnerships grounded in a desire for justice, fair trade highlights the need for new thinking on the notions of justice and equity. In a world dominated by the theories of distributive justice, it shows the interest of a theory of commutative justice, of justice in the exchange. Fair trade enables us to demonstrate that neoclassical, institutionalist and Rawlsian theories of justice often fail to distinguish between justice and adjustment, accuracy, compassion and equity, and drift towards political theories of justice. Fair trade shows that the Aristotelian distinction between a good and a bad economy is still relevant, but more importantly it reveals the fact that the good economy is enduring, and has not completely disappeared under bad chrematistic. Economic agents have a taste for justice, for a “good” exchange. Because fair trade seeks to restore the possibility of an economy preserved from bad chrematistic and framed in practical Aristotelianism, it shows us the necessity for a theory of justice in economic exchanges and ultimately leads us to consider the notion of moral perfectionism

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Petell, Jenniefer, and Camilla Siljedahl. "IAS 40 - Fastighetsvärdering : En studie av åtta svenska noterade bolags värderingar till verkligt värde." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16676.

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Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter. Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien. Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie. Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011. I empirin har även fastighetsbolagens svar på enkäterna sammanfattats. Empirin angående de externa värderingsbolagen är inhämtad från de enkäter som besvarats samt en intervju med ett av bolagen. Slutsats: Vid värdering av förvaltningsfastigheter utgår de flesta av bolagen i denna studie från en kassaflödeskalkyl. Detta gäller även de externa bolagen som anlitats av fastighetsbolagen. Dock brukar de flesta bolag på olika sätt komplettera med ortsprismetoden vid värderingen till verkligt värde. Denna studie får stöd av den institutionella teorin då den visar att fastighetsbolagen till viss del är isoforma gällande värderingen av förvaltningsfastigheter.
Purpose: The purpose of this thesis is to describe and analyse the methods which Swedish listed real estate companies use when valuating to fair value. Methods: The study has a qualitative approach. Secondary data in the form of annual reports is the primary source of empirical data. Raw data in the form of surveys and an interview are used to complement the study. Theoretical framework: This study is based on the institutional theory, where the concept of isomorphism is of paramount importance. IASB's conceptual framework and IAS 40 are also significant and important for this study. Empirical: Empirical data regarding the eight real estate companies' methods of valuation has been determined by studying their annual reports of the year 2011. Tables have also been designed for a comparative study of the years 2005, 2008 and 2011. The real estate companies' responses to the survey are summarized in the empirical section. The empirical data regarding the external valuation companies was obtained from the answers from the surveys, and an interview with one of the companies. Conclusion: Most of the companies in this study base their valuation of investment properties on a cash flow statement. This also applies to external companies hired by the real estate companies. However, most companies also supplement the cash flow statement by providing a location price method. This study is supported by the institutional theory as it shows that real estate companies' to some extent are isoform regarding valuation of investment properties.

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Miliutis, Feliksas. "Privalomo akcijų pardavimo teisinis reguliavimas akcininko teisių užtikrinimo efektyvumo požiūriu." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140822_112416-20753.

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Šiame darbe, kuris gali būti įvardijamas kaip lyginamasis-teisinis kokybinis tyrimas, nagrinėjamas Jungtinėse Amerikos Valstijose, Europos Sąjungoje ir Lietuvos Respublikoje susiklostęs privalomo akcijų pardavimo teisinis reguliavimas. Darbu siekiama nustatyti privalomo akcijų pardavimo (pirkimo) teisinį reguliavimą bei jį įvertinti akcininko teisių užtikrinimo efektyvumo požiūriu identifikuojant pagrindines praktikoje bei teorijoje kylančias problemas. Darbe pristatomu tyrimu siekiama įvertinti privalomo akcijų pardavimo teisinį reguliavimą ne tik mažumos akcininkų, bet ir didžiojo akcininko teisių užtikrinimo efektyvumo aspektu. Tai daroma analizuojant ne tik privalomo akcijų pardavimo instituto tikslus, bet ir šiam institutui būdingas suderinamumo su nuosavybės teisės apsauga, teisingos kainos užtikrinimo bei kitas problemas.
This work, which could be defined as a comparative-legal qualitative study, analyses legal regulation of squeeze-out existent in United States of America, European Union and the Republic of Lithuania. This research aims at determining legal regulation of squeeze-out (sell-out) and to evaluate it with regard to the effective protection of shareholder’s rights by at the same time identifying main practical and theoretical problems. The research presented in this work is aimed at evaluating legal regulation of squeeze-out not only with regard to the effective protection of minority shareholders’ rights but with regard to the effective protection of majority shareholder’s rights as well. It is done not only by analyzing aims of the squeeze-out institute but also the major problems inherent to this legal institute such as compatibility with the protection of private property, determination of fair squeeze-out compensation etc.

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Kinsch, Patrick. "Le fait du prince étranger." Université Robert Schuman (Strasbourg) (1971-2008), 1992. http://www.theses.fr/1992STR30005.

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Même lorsqu'elles ne sont pas désignées comme applicables à la situation litigieuse par les règles de conflits de lois du for ou reconnues conformément à ses règles de conflits de juridictions, des normes étrangères - considérées comme immédiatement applicables par les autorités de l'état étranger dont elles émanent peuvent produire certains effets de fait que les tribunaux du for doivent prendre en considération dans l'appréciation du comportement des parties. La pratique judiciaire accepte, ainsi, de considérer comme cas de force majeure libératoires des interventions étatiques, à condition qu'elles rendent effectivement impossible l'exécution d'une obligation - qui peut être de nature contractuelle ou extra contractuelle. -- Du point de vue méthodologique, cette technique de prise en considération des normes étrangères se distingue nettement des techniques de conflits de lois et de juridictions; sa raison d'être peut être expliquée à travers la "théorie des data" (B. Currie, A. Ehrenzweig). En pratique, la prise en considération des lois de police étrangères ayant le caractère de "règles de conduite" - qui constitue l'approche traditionnellement suivie par les tribunaux dans ce domaine particulier - est une approche adéquate, dont les résultats peuvent être comparés favorablement à ceux des techniques alternatives que sont la théorie de l'Act of state et la théorie du rattachement spécial des lois de police étrangères (ou Sonderanknupfung)
Even though they may not be selected as applicable law by the forum's rules relating to choice of law or recognized under its rules relating to the recognition of foreign decisions, certain foreign norms can - by virtue of their being treated as mandatorily applicable by the public authorities of the foreign state from which they emanate - have factual effects which the forum will have to take into consideration in evaluating the parties' conduct. The practice of the courts is to consider, where appropriate, the intervention of foreign public authorities in the performance of a - contractual or extracontractual - obligation as giving rise to an impossibility fo performance (or force majeure). -- from a methodological viewpoint, that method of taking foreign norms into consideration is clearly distinct from the application of choice-of-law or recognition-of-decisions rules. The reason behind it can be explained through the datum theory (b. Currie, a. Ehrenzweig). As a practical matter, the approach which consists in thus taking account of foreign mandatory rules of conduct - the courts' traditional approach in this specific field - may be deemed adequate, and its results can be compared favourably to those of two alternative methods: the act of state doctrine and the theory of unilateralist application of foreign mandatory laws (or sonderanknupfung)

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Galeano, Revert Ana María. "PROPUESTA DE METODOLOGIA PARA LA IDENTIFICACION Y EL ANALISIS DE MODELOS DE NEGOCIO TRIPLEMENTE SOSTENIBLES EN EL SECTOR AGROALIMENTARIO." Doctoral thesis, Universitat Politècnica de València, 2017. http://hdl.handle.net/10251/88395.

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The agri-food industry is an important economic and social engine in many countries, not only because of its economic importance, but also because of its vital significance. For years, it has been possible to consider that this sector evolution has conducted to the development of centralized and global distribution networks. These global distribution networks, in a market of low value-for-weight products, are more efficient the more centralized their logistics be. This new paradigm has a collateral effect which is the difficult survival of the small producer-sellers with the problems that this entails for citizens as society members. This thesis is part of a project conducted by the Universitat Politècnica de València professors named as HOF3M (Heterarchical Open Food 3-sustainable Market). The project aims to facilitate the development of a triple bottom-line food product market, generating the technological and business bases to reduce entry barriers, so that anyone, anywhere in the world can become an agent that approaches any producer to any consumer. The aim of this thesis is to "provide a methodology for identifying and analysing business models through case studies, with the objective of creating a triple bottom-line, replicable and non-scalable business model bank in the agri-food industry". The application of this methodology provides a tool that facilitates the replicability of business models in the agri-food business context. In addition, it allows to identify those triply sustainable and non-scalable models that can be implemented by consumers, producers and intermediaries. The research work is carried out from literature reviews to understand the business models scope, triple bottom-line business and the context of the agri-food economy, as well as the application of the case study research methodology, for which the proposal is validated. This thesis gives three fundamental contributions: a methodology to identify and analyse a business model through study cases, a triple bottom-line assessment model within the agri-food economy framework, and three food retailing business model analysis.
El sector agroalimentario supone un importante motor económico y social en muchos países, no solo por su relevancia económica, sino también por su significado vital. Desde hace años se puede considerar que la evolución del sector ha derivado en el desarrollo de redes de distribución centralizadas y globales. Estas redes de distribución globales, en un mercado de productos de bajo ratio valor/peso, son más eficientes cuanto más centralizada esté su logística. Este nuevo paradigma tiene como efecto colateral la difícil pervivencia del pequeño productor-vendedor con los problemas que esto supone para el ciudadano en cuanto a miembro de la sociedad. Esta tesis se enmarca en un proyecto de profesores de la Universitat Politècnica de València denominado HOF3M (Heterarchical Open Food 3-sustainable Market). El proyecto tiene el objetivo de facilitar el desarrollo de un mercado triplemente sostenible de productos alimentarios, generando las bases tecnológicas y de negocio que reduzcan las barreras de entrada para que, cualquiera, en cualquier lugar del planeta pueda convertirse en un agente que acerque cualquier productor a cualquier consumidor. El objetivo de esta tesis se concreta en "proporcionar una metodología para la identificación y el análisis de modelos de negocio, a través del estudio de casos prácticos en empresas, con el objeto de confeccionar un banco de modelos de negocio triplemente sostenibles, replicables y no escalables en el sector agroalimentario". La aplicación de esta metodología proporciona una herramienta que facilita la replicabilidad de modelos de negocio en el tejido empresarial agroalimentario. Además, permite identificar aquellos modelos triplemente sostenibles y no escalables, que pueden ser implementados por consumidores, productores e intermediarios. El trabajo de investigación se realiza desde las revisiones de literatura para el entendimiento del ámbito de los modelos de negocio, de la triple sostenibilidad empresarial y del contexto de la economía agroalimentaria, además de la aplicación de la metodología de investigación a tres casos de estudio, con los cuales se valida la propuesta. De esta tesis se extraen tres aportaciones fundamentales: una metodología para identificar y analizar un modelo de negocio a través de casos de estudio, un modelo de evaluación de la triple sostenibilidad en el marco de la economía agroalimentaria, y tres análisis de modelos de negocio de venta al por menor de alimentos.
El sector agroalimentari suposa un important motor econòmic i social en molts països, no només per la seva rellevància econòmica, sinó també pel seu significat vital. Des de fa anys es pot considerar que l'evolució del sector ha derivat en el desenrotllament de xarxes de distribució centralitzades i globals. Estes xarxes de distribució globals, en un mercat de productes de baix ràtio valor/pes, són mes eficients quant mes centralitzada estiga la seua logística. Este nou paradigma té com a efecte col·lateral la difícil pervivència del xicotet productor-venedor amb els problemes que açò suposa per al ciutadà quant a membre de la societat. Esta tesi s'emmarca en un projecte de professors de la Universitat Politècnica de València denominat HOF3M (Heterarchical Open Food 3-sustainable Market). El projecte té l'objectiu de facilitar el desenrotllament d'un mercat triplement sostenible de productes alimentaris, generant les bases tecnològiques i de negoci que reduïsquen les barreres d'entrada perquè, qualsevol, en qualsevol lloc del planeta puga convertir-se en un agent que acoste qualsevol productor a qualsevol consumidor. L'objectiu d'esta tesi es concreta en "proporcionar una metodologia per a la identificació i l'anàlisi de models de negoci, a través de l'estudi de casos pràctics en empreses, amb l'objecte de confeccionar un banc de models de negoci triplement sostenibles, replicables i no escalables en el sector agroalimentari". L'aplicació d'esta metodologia proporciona una ferramenta que facilita la replicabilidad de models de negoci en el teixit empresarial agroalimentari. A més, permet identificar aquells models triplement sostenibles i no escalables, que poden ser implementats per consumidors, productor i intermediaris. El treball d'investigació es realitza des de les revisions de literatura per a l'enteniment de l'àmbit dels models de negoci, de la triple sostenibilitat empresarial i del context de l'economia agroalimentària, a més de l'aplicació de la metodologia d'investigació a tres casos d'estudi, amb els quals es valida la proposta. D'esta tesi s'extrauen tres aportacions fonamentals: una metodologia per a identificar i analitzar un model de negoci a través de casos d'estudi, un model d'avaluació de la triple sostenibilitat en el marc de l'economia agroalimentària, i tres anàlisis de models de negoci de venda al detall d'aliments.
Galeano Revert, AM. (2017). PROPUESTA DE METODOLOGIA PARA LA IDENTIFICACION Y EL ANALISIS DE MODELOS DE NEGOCIO TRIPLEMENTE SOSTENIBLES EN EL SECTOR AGROALIMENTARIO [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/88395
TESIS

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Çenesiz, Mustafa Alper [Verfasser]. "Fair prices & fair wages : implications for macroeconomic dynamics in closed & open economies / M. Alper Çenesiz." Kiel : Universitätsbibliothek Kiel, 2009. http://d-nb.info/1019812664/34.

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Yngve, Malin, and Sandra Helgeby. "Fastighetsvärdering i koncerner : En analys av verkligt värde i finansiella rapporter." Thesis, Högskolan i Halmstad, Akademin för företagande, innovation och hållbarhet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-45314.

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År 2005 blev det obligatoriskt för samtliga börsnoterade företag att upprätta sin koncernredovisning enligt IFRS. Detta medförde en ökad jämförbarhet mellan företag från olika länder vilket har lett till en redovisningsmässig harmonisering. För de koncerner med förvaltningsfastighetsinnehav, vars syfte är att generera hyresintäkter eller värdestegring, betydde det att fastigheterna ska värderas till verkligt värde i enlighet med IAS 40. Studien syftar till att studera principen om verkligt värde gällande förvaltningsfastigheter och avgränsas till koncernföretag noterade på NASDAQ OMX Stockholm. Urvalet består av nio företag och deras finansiella rapporter för räkenskapsåren 2015-2019 vilka granskas genom en kvalitativ fallstudie. För att kunna göra en likvärdig och jämförande bedömning av dessa används en mall innehållande sex frågor. Värdering till verkligt värde är huvudregeln i koncernredovisning och det redovisade företaget ska vid värdering av verkligt värde bedöma vad marknadspriset är. Om det finns liknande tillgångar och skulder på en aktiv marknad kan denna bedömning vara enkel att utföra. För marknader som exempelvis för förvaltningsfastigheter, vilka kräver bedömningar för att komma fram till ett verkligt värde, är det desto svårare. Aktörer kan ha ofullständig information som kan bidra till olika bedömningar om tillgångar och dess framtida värde. Upplysningskraven i IAS 40 är endast principbaserade, vilket ger företagen ett tolkningsutrymme. Företagen kan därtill använda sig av olika tillvägagångssätt och en jämförelse sinsemellan företag kan vara svår att göra för intressenter. Detta har vi erfarit i vår studie då företagen har använt sig av olika tillvägagångssätt i sina värderingsmetoder och att de i sina finansiella rapporter angett olika mängd information. Studien har även visat att de har använt sig av olika parametrar i sin beaktning för värdering till verkligt värde. Företag som innehar förvaltningsfastigheter uppmuntras till att använda sig av oberoende värderingsmän, men det är inget krav. Däremot ses en risk med att endast utföra en intern värdering av fastighetsbeståndet med hänsyn till under-/övervärdering. Detta kan då betyda att fastigheten värderas för lågt för att därefter kunna säljas till ett högre pris, vilket innebär att koncernen kan redovisa ett högre resultat eller tvärtom. Om värderingen istället utförs av en extern värderare kan tillförlitligheten öka. Det kan därför anses fördelaktigt att låta oberoende värderare göra bedömningen av tillgångens verkliga värde. Det är inte alla undersökta företag som har använt sig utav oberoende värderare, utan ibland bara till en viss del, medans andra har använt sig av externa värderare för hela fastighetsbeståndet. 5 Studien har visat att företag värderar på olika sätt, både gällande värderingsmodell, beräkningar samt intern- och extern värdering därav dras vår första slutsats. Verkligt värde skiljer sig åt mellan företag som innehar förvaltningsfastigheter eftersom standarderna är principbaserade. Då samtliga företag presenterar en värdering till nivå 3 i IFRS 13:s värderingshierarki, dras slutsatsen att det inte med säkerhet går att fastställa att företag noterade på NASDAQ OMX Stockholm följer standarderna till fullo då det torde vara möjligt att värdera en del av sina fastighetsinnehav genom indata på nivå 2. Centrala begrepp: Förvaltningsfastigheter, IAS 40, IFRS 13, verkligt värde, marknadspris, värderingshierarki, extern värdering, intern värdering.
In 2005, it became mandatory for all listed companies to prepare their consolidated financialstatements in accordance with IFRS. This led to increased comparability between companiesfrom different countries, which has led to accounting harmonization. For those groups withinvestment property holdings, the purpose of which is to generate rental income or increase invalue, this means that the properties must be valued at fair value in accordance with IAS 40.The study aims to examine the principle of fair value regarding investment properties and islimited to Group companies listed on NASDAQ OMX Stockholm. The sample consists of ninecompanies and their financial reports for the financial years 2015-2019, which are examinedthrough a qualitative case study. In order to be able to make an equivalent and comparativeassessment of these, a template containing six questions is used.Valuation at fair value is the main rule in consolidated accounts and the reported company mustassess the market price when valuing fair value. If there are similar assets and liabilities in anactive market, this assessment can be easy to perform, but in markets such as investmentproperties that require many assessments to arrive at a fair value, it is all the more difficult.Actors may have incomplete information that may contribute to different assessments of assetsand their future value.The disclosure requirements in IAS 40 are only principle-based, which gives companies a roomfor interpretation. In addition, companies can use different approaches and a comparisonbetween companies can be difficult for stakeholders. We have experienced this in our study asthe companies have used different approaches in their valuation methods and that they havestated different amounts of information in their financial reports. The study has also shown thatthey have also used various parameters in their consideration for valuation at fair value.Companies that own investment properties are encouraged to use independent valuers, but thisis not a requirement. On the other hand, there is a risk of only performing an internal valuationof the property portfolio with regard to undervaluation or overvaluation. This can then meanthat the property is valued too low to be subsequently sold at a higher price, which means thatthe Group can report a higher result or vice versa. If the valuation is instead performed by an 4external valuer, the reliability may increase. It can therefore be considered advantageous to letindependent valuers make the assessment of the asset's fair value. Not all companies surveyedhave used independent valuers, but sometimes only to a certain extent, while others have usedexternal valuers for the entire property portfolio.The study has shown that companies value in different ways, both in terms of valuation model,calculations and internal and external valuation, from which our first conclusion is drawn. Fairvalue differs between companies that own investment properties because the standards areprinciple-based. As all companies present a valuation to level 3 in IFRS 13's valuationhierarchy, it is concluded that it is not possible to establish with certainty that companies, listedon NASDAQ OMX Stockholm, fully comply with the standards as it should be possible tovalue some of their property holdings through level 2 input.

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Harvánková, Hana. "Postavení žen na trhu práce." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15410.

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My thesis characterizes the position of women on the labour market. It describes the historical development of the social position of women, depicts the different approach of girls and boys in the process of education. It evaluates the opportunities of women and men on the labour market and highlights the insufficient respect for the rules of fair opportunities and fair treatment. My thesis shows a few ways enabling to overcome barriers that are closely linked to balancing work and family life. My thesis also focuses on the comparison of the Czech Republic and some other states. The thesis includes a research that maps out chances of women on the labour market, seen from the perspective of female employees of a chosen company.

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O'Brien, P. J. "The modern prince Charles J. Haughey and Fianna Fail." Thesis, Queen's University Belfast, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.395449.

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Dingome, Gill. "Le Fait justificatif en matière de responsabilité civile." Paris 1, 1986. http://www.theses.fr/1986PA010301.

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Le fait justificatif (legitime defense, etat de necessite, ordre de la loi, ordre ou commandement de l'autorite legitime, consentement de la victime) est une cause d'exoneration totale de responsabilite parce que l'acte accompli est legitime et conforme au droit
A person who causes damage in cases of justification (necessary defence, necessity, self-help, statutory or lawful authority, consent of victim) is not liable (tortious and criminal liability)

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Stojaspal, Ondřej. "Společenská odpovědnost jako forma zefektivnění trhu práce." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222596.

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This thesis „Corporate Responsibility as a Form of Streamlining the Job Market“ aims to bring near the currently debated koncept of CSR (Corporate Social Responsibility). This problem is analyzed especially in terms of principles on lebour market working. This work also deals with a question of how (or if any) it is possible to improve the effectiveness of job market on on the basis of CSR.

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Ciclet, Alexandre. "Prise en compte des savoirs-faire opérateurs dans un contexte de fabrication intégrée." Grenoble INPG, 2006. http://www.theses.fr/2006INPG0026.

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Les travaux présentés dans ce document portent sur deux domaines de recherche : la gamme de fabrication en usinage mécanique et la gestion des connaissances. Le point de départ de cette recherche est la réalisation d'une étude d'utilisation d'un système automatisé de génération de gamme d'usinage (CAPP) en situation réelle au sein d'une entreprise. La particularité de ce système de génération degamme est la possibilité d'intégrer le propre savoir-faire de l'entreprise. De l'étude d'utilisation, la rentabilité d'utilisation du système a pu être évaluée et une identification du besoin de gestion des connaissances a émergé. Une méthodologie de gestion des connaissances des gammistes a été créée afin de répondre aux besoins détectés. La méthodologie comporte une identification des typologies des connaissances à formaliser et des acteurs intervenants dans le processus. La proposition d'une formalisation de ces connaissances etd'un protocole de traitement permet une négociation entre acteurs et une intégration des savoir-faire opérateurs dans le système CAPP
The work presented in this manuscript deals with two research subjects: process plan in manufacturing and knowledge management. A Computer Aided Process Planning (CAPP), used in a real situation occurring in a company was observed. Companies using this CAPP are able to integrate their own know-how. Starting from this study, the profitability of the system was evaluated and some knowledge management needs emerged. Therefore, a methodology of planners' knowledge management was created. This methodology requires that the kinds of knowledge to formalise and the actors participating in the process have to be identified. The knowledge formalization proposed and the treatment protocol defined will allow a negotiation among actors and an integration of operators' know-how in the CAPP system

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Krajcovic, Krystal A. "Fairy Tales: A Continual Work in Progress." Kent State University Honors College / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1494204822838754.

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Mbouhou, Mfomkpa Max Legrand. "La gestion de fait : contribution à l'étude de ses relations avec le droit prive." Paris 10, 1998. http://www.theses.fr/1998PA100087.

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La gestion de fait est a la fois une construction intellectuelle et une procedure de controle financier qui apprehende les faits de maniement sans la qualite de comptable public, de fonds et valeurs destines a la caisse d'un organisme public. Ses relations avec le droit prive sont modelees par cette nature hybride. Sur le plan theorique, la question se pose de savoir si cette construction intellectuelle dont la paternite est attribuee a la cour des comptes est une construction orginale. En d'autres termes, il s'agit de mesurer le degre d'originalite et, correlativement, la part d'emprunt au droit prive que la theorie de la gestion de fait integre dans sa conception, a l'issue de l'analyse, il est apparu que l'arret ville de roubaix (1834) qui consacre la naissance officielle de cette theorie n'est pas le pendant de l'arret blanco (1873) qui, dans sa redaction, affiche resolument l'autonomie du droit administratif. Bien qu'originale, la theorie de la gestion de fait s'inspire a bien des egards, de theories en vigueur en droit prive et, specialement, en droit civil (theorie generale des obligations, de la responsabilite civile, de la representation) et en droit penal. Sur le plan procedural, les relations entre la gestion de fait et le droit prive sont placees tantot sous le signe de la concurrence, tantot sous le signe de la complementarite. Cette dialectique de la concurrence et de la complementarite s'observe lorsqu'il s'agit aussi bien de reprimer l'ingerence dans les operations comptables que de determiner la responsabilite civile qui incombe au comptable irregulier du fait de son immixtion dans le maniement de deniers destines a la caisse d'un comptable public. De nos jours, l'evolution des rapports entre la reglementation comptable et le droit prive tend a limiter ces hypotheses de concurrence pour mieux enserrer le maniement irregulier des fonds publics entre la repression penale et la procedure de gestion de fait et, du meme coup, accentuer la cooperation entre le juge financier (cour et chambres regionales des comptes. Cour de discipline budgetaire et financiere) et le juge judiciaire.

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Tomaz, Zan Vitor. "Habiter la ville, faire territoire ˸ une prise de position du cinéma brésilien (2005-2017)." Thesis, Sorbonne Paris Cité, 2019. http://www.theses.fr/2019USPCA041.

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À travers l'analyse d'une vingtaine de documentaires et fictions parmi les plus inventifs ayant été réalisés au Brésil entre 2005 et 2017, nous formulons l'hypothèse que les enjeux du territoire urbain sont un élément structurant de cette cinématographie nationale. Les questions relevant de l'habiter y apparaissent effectivement comme le point de convergence entre engagement social et création esthétique. En considérant des problématiques spatiales dans leur dimension politique, la notion de territoire participe à l'élaboration d'un prisme analytique forgé à partir des spécificités cinématographiques des œuvres. Celles-ci nous permettent de distinguer différentes tendances du cinéma brésilien contemporain, sans pour autant effacer la particularité stylistique de chacun des cinéastes abordés
This study of 20 of the most inventive Brazilian fiction and documentary films produced between 2005 and 2017 reveals how they share central concerns related to the urban environment. The act of inhabiting becomes a point of convergence between social activism and artistic ambition in these films. The notion of territory, which adds a political dimension to the conception of space, is key to this analysis of recent Brazilian cinema, which seeks to identify trends in the works examined without ignoring the filmmakers’ individual styles

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Meyer-Durat, Laurence. "La prise de décision dans la formation des dirigeants : qu'est-ce que le dirigeant fait de la décision et qu'est-ce que la décision fait de lui ?" Strasbourg 1, 2003. https://publication-theses.unistra.fr/public/theses_doctorat/2003/DURAT_Laurence_2003.zip.

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Après avoir effectué une analyse critique des théories de la décision, des différentes conceptions du rôle du dirigeant et des approches concernant l'apprentissage en situation d'action, nous avons choisi d'étudier la décision sous un angle original : au lieu de considérer la capacité à prendre des décisions comme un objectif de formation nous partons de l'hypothèse que, chez les dirigeants, la décision est bien souvent considérée et vécue comme une opportunité d'apprentissage, voire comme une stratégie d'apprentissage insérée elle-même dans une perspective plus large de construction identitaire. Cela situe notre recherche dans l'articulation de deux perspectives, envisageant à la fois la formation dans et par l'action mais aussi à travers la construction de l'identité. Pour tester la validité de notre proposition, une enquête multi-cas a été effectuée par voie d'entretien sur un échantillon de 21 dirigeants, opérationnalisée par une double analyse, qualitative et quantitative. Les résultats révèlent, en particulier, que l'apprentissage décisionnel est rendu possible par l'articulation de 4 facteurs : un contexte organisationnel adéquat, une situation d'action favorable, des modèles de référence et une posture particulière du dirigeant
After having produced a critical analysis of decisional theories, as well as of the different conceptions of the manager's role and approached the learning process in action , we have chosen to study the decision under an original point of view. Instead of considering the capacity to take decision as a training aim, we make the assumption that by the manager, the decision is often considered as an learning opportunity, or as a learning strategy inserted in a wider perspective of identity construction. This places our research within two perspectives, to be considered at the same time : education within the action but also throughout identity construction. To check the validity of our proposal, we have interviewed a panel of 21 managers, finalized by a quantitative and qualitative analysis. The results of the survey reveals particularly that decisional training is possible when 4 factors are present : appropriate organisational context, favourable action situation, reference models and a specific manager attitude

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Rode, Julian. "Experiments of ethics and economic behavior." Doctoral thesis, Universitat Pompeu Fabra, 2007. http://hdl.handle.net/10803/7362.

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The dissertation employs laboratory experimental methodology to study decision-making when people face trade-offs between ethical and economic values. More explicitly, the three chapters investigate 1) consumer behaviour when a substantially equivalent version of a product is more expensive because it was produced without child labour, 2) the interaction between an expert advisor and an ignorant decision-maker, when the former may gain from lying and the latter has to decide whether or not to trust in the advice, and 3) fairness in divisions of an economic gain between two people who were both involved in creating the gain, but only one of them provided real effort. Here, a focus is on the impact of power structure, i.e. who decides, on divisions and fairness judgments. All studies discuss implications of experimental behaviour for market and business domains. In addition, the thesis emphasizes ethical theories as complementary to normative benchmark from economic and psychological theory.
La tesis utiliza una metodología experimental para investigar las decisiones de los individuos cuando hay un conflicto entre valores éticos y económicos. Mas específicamente, los tres capítulos investigan sobre 1) el comportamiento del consumidor cuando se enfrenta a dos versiones de un mismo producto, siendo una de ellas más cara por ser producida sin trabajo infantil, 2) la interacción entre un agente experto y un agente desinformado que debe tomar una decisión confiando o no en el consejo del experto, el cuál puede mentir para ganar más dinero, y 3) el reparto justo de una ganancia económica entre dos personas de las cuales sólo una ha contribuido trabajando en un ejercicio. Este último estudio se centra en el impacto de la estructura de poder, es decir quién decide, en el reparto y en los juicios de que es lo justo. Los estudios analizan las implicaciones del comportamiento experimental sobre los mercados y las empresas. Además, la tesis propone teorías éticas para complementar las teorías económicas y psicológicas.

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Kupsch, Mary. "The Prince, The Punisher, and The Perpetrator: Masculinity in Animal/Monster Groom Tales." Thesis, University of Oregon, 2017. http://hdl.handle.net/1794/22721.

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Feminist scholarship concerning fairy tales is too limited. While relationships between male and female characters have been explored extensively, this thesis focuses on masculinity as it is performed in interactions between male characters. It aims to bring more justices to traditional fairy tale gender binaries. Using Tony Coles’ Theory of Multiple Dominant Masculinities, this project examines four 17th-19th century animal/monster groom tales, studying male characters in order to understand how masculinity is constructed in selected tales and operates as a dynamic relationship between male characters. While the quest for dominance is often linked to violence, by employing the marvelous as an agent of change, these tales offer utopian perspectives in which shifts in male power occur without violence. The system of masculinity can be unfavorable and restrictive, presenting male characters with limited role options, but in fairy tales this system is also flexible, offering the possibility of change.

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Uieda, Gabriela. "Produção e comercialização de produtos em um modelo de economia solidária : dois estudos de caso em Porto Alegre, RS." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2007. http://hdl.handle.net/10183/11002.

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O modelo, ou modelos, de organização da Economia Solidária nasceu, aproximadamente, ao mesmo tempo em que surgia o capitalismo industrial e foi reinventado na década de 1990, enquanto alternativa ideológica de afronta aos efeitos excludentes do capitalismo e/ou alternativa de política de emprego e renda à população mais pobre, desempregada ou subempregada, com a formação de iniciativas por parte da população excluída do mercado. Esta “reinvenção” ocorre majoritariamente sob orientação de organizações religiosas, sindicais, universitárias e ONG’s. Segundo a SENAES (Secretaria Nacional de Economia Solidária) (BRASIL, 2004b), considera-se Economia Solidária o conjunto de atividades econômicas com as seguintes características: cooperação, autogestão, viabilidade econômica e solidariedade. Em 2005, a secretaria identificou 14.954 empreendimentos econômicos solidários no Brasil, dos quais 85 em Porto Alegre. Para estudar a Economia Solidária, pela ótica econômica, não é suficiente a teoria econômica tradicional, pois é necessário: entender o surgimento e a sobrevivência de associações que encerram concomitantemente as lógicas econômica, política e social; considerar a relação entre ética e economia, com uma aproximação das duas, e entender esta relação tanto na busca de outros princípios de comportamento econômico quanto no entendimento dos juízos de valores feitos pelas pessoas ao adjetivarem um comércio de justo; entender o mercado como uma forma de alocação, dentre outras e que as outras formas de alocação permanecem, além de entender o mercado como uma formação social; entender como se formam os preços “justos” e porque um consumidor escolheria um produto de Economia Solidária, mesmo tendo que pagar um preço mais elevado. Foram realizados dois estudos de caso em Porto Alegre (RS, Brasil): nas feiras da Cooperativa Ecológica Coolméia e nas lojas da Etiqueta Popular. Por meio de entrevistas realizadas com produtores cooperados e com consumidores dos dois empreendimentos, buscou-se identificar se estes percebem os empreendimentos como mais do que uma alternativa de emprego, se os consumidores são conscientes de que compram uma relação de compromisso junto com os produtos e qual é o reflexo dos anteriores na formação dos preços. A análise qualitativa das entrevistas demonstra um grau de aderência com as teorias discutidas anteriormente, mas também demonstra que há ainda um longo caminho a ser percorrido, o que é percebido pelos produtores entrevistados. O fato da maioria dos produtores afirmarem que estavam em melhor situação sócio-econômica com sua participação nos empreendimentos e o fato de alguns consumidores parecerem conscientes com relação ao efeito de suas decisões de compra podem apontar a Economia Solidária como uma forma alternativa à economia capitalista. A dúvida que permanece diz respeito à dimensão desta Economia Solidária, ou seja, se ela conseguiria incluir toda a população excluída pela economia capitalista, sem deixar de gerar os benefícios encontrados até agora nestes empreendimentos e até mesmo os aumentando. Ademais, há dúvidas quanto à relação da Economia Solidária com a economia capitalista e com o governo.
The model, or models, of organization of the Solidarity Economy was born, approximately, at the same time as the industrial capitalism was being developed. It has, however, been reinvented in the 1990’s as an ideological alternative of confrontation to the excluding effects of the capitalism and/or as an alternative of employment and income policies to the poorest, unemployed or underemployed population. This was made by means of initiatives of the population excluded from the market, under the orientation of religious organizations, labor unions, universities and NGO’s. According to SENAES (National Office of Solidarity Economy) (BRASIL, 2004b), it is considered Solidarity Economy the ensemble of economic activities with the following characteristics: cooperation, self-management, economic feasibility and solidarity. In 2005, the Office identified 14.954 solidary enterprises in Brazil, among which 85 are located in Porto Alegre. To study the Solidarity Economy, from the economic point of view, the traditional economic theory is not suitable, because it is necessary to: understand the emergence and the survival of association that enclose, at the same time, the economic, social and political logics; consider the relationship between ethics and economics, and, also, understand both the search of other economic behavioral principles and the understanding of moral judgments made by people when qualifying a trade as fair; understand the market as one form of allocation among others, which also continue to exist, as well as understand that the market is a social construction; understand how the fair prices are formed and why a consumer would choose a product of Solidarity Economy, even if he has to pay a higher price for it. We have analyzed two cases of Porto Alegre, Brazil: the open markets of Cooperativa Ecológica Coolméia e the stores of Etiqueta Popular. The assessment was made by interviews with producers and consumers of both enterprises, as a means to identify if the producers view the undertaking as more than an employment alternative, if the consumers are conscious that they buy a commitment relationship along with the products, and what is the reflex of the answer of the two previous questions in their price formation. The qualitative analysis of the interviews has demonstrated a degree of adherence to the theories discussed before. Also, it has demonstrated that there is still a long way to go through, and that the producers have realized. The fact that the majority of the producers has affirmed that they were better off because of their participation and the fact that some consumers appeared to be conscious of the effect of their purchase decisions might indicate that the Solidarity Economy is an alternative to the capitalist economy. However, doubt still remains as to the size of this economy, that is, could it include all the population excluded by the capitalist economy, without overlooking the benefits generated until now, and even enlarging them? Besides, there are doubts as to the relationship of the Solidarity Economy with the capitalist economy and with the government.

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Strazdienė, Daiva. "Medžiagų ir produkcijos apskaita ir auditas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_145003-12868.

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Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and production accounting and audit; 3)To define and analyze the main problems of stocks and production accounting and audit; 4)To formulate conclusions and suggestions in order to develop the field of stocks accounting and audit; Research methods: logical analysis, synthesis, comparison, questionnaire survey and description. In the process of investigation there were analyzed theory and practice of stocks accounting and audit, investigated the main problems of stocks accounting and audit and also given suggestions that can help to solve investigated problems.

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Goubanova, Oxana. "La prise en compte du fait religieux dans la Fédération de Russie : la construction historique face à la modernité." Perpignan, 2010. http://www.theses.fr/2010PERP0983.

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Le Droit et la Religion sont deux systèmes qui marquent le quotient des hommes, et qui pas essence, ne sont pas imperméables. Parfois, la Religion s’appuie sur le pouvoir politique, les principes religieux devenant source de droit. A l’inverse, l’Etat sait faire de la religion un relais pour conforter son autorité. Par ailleurs, la séparation entre l’Etat et les institutions religieuses ne conduit que rarement à une séparation étanche du Droit et de la Religion. La liberté de religion est étroitement liée au respect de la démocratie. En Russie, l’Eglise orthodoxe s’est réaffirmé comme l’incarnation de l’identité russe. Ferme soutien d’un pouvoir qui le lui rend bien, elle a obtenu une place privilégiée par rapport aux autres religions. Mais avant tout, l’Orthodoxie reste un ferment du nationalisme russe depuis la naissance de l’Etat russe
Law and Religion are two systems which mark the quotient of mankind, and which are essentially, are not impervious. Sometimes, the Religion is based on the political power, the religious principles becoming source of law. On the contrary, the State can make religion a relay to consolidate its authority. In addition, the separation between the State and the religious institutions leads only seldom to a tight separation of Law and Religion. Freedom of religion is closely related to the respect of the democracy. In Russia, the orthodox Church was reaffirmed like the incarnation of the Russian identity. Firm support of a capacity which returns well it, it obtained a privileged position compared to the other religions. But above all, Orthodoxy remains the bases of Russian nationalism since the birth of the Russian State

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Painchaud-Guérard, Geneviève. "Influence des allégations nutritionnelles verbales sur les sensations perçues de faim et de satiété lors de la prise d'une collation." Master's thesis, Université Laval, 2015. http://hdl.handle.net/20.500.11794/26353.

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Tableau d'honneur de la Faculté des études supérieures et postdorales, 2015-2016
Les travaux présentés dans ce mémoire avaient pour objectif principal d’évaluer l’impact psychologique des allégations nutritionnelles sur les sensations d’appétit. Selon un devis factoriel de type trois (condition expérimentale) par deux (sexe) par deux (poids) par deux (restriction cognitive), 164 hommes et 188 femmes âgés de 18 à 65 ans ont été invités à déguster et évaluer des biscuits à l’avoine et aux raisins sous le couvert d’une étude de marketing. Aucun effet général des allégations n’a été observé sur les sensations d’appétit. Toutefois, un effet rassasiant de la condition « diète » a été observé chez les femmes de poids normal non restreintes et chez les hommes en surpoids ou obèses non restreints. Les hommes ont également rapporté des niveaux de faim plus élevés que les femmes. Ces résultats démontrent l’importance de considérer les facteurs individuels lors de l’étude de la perception des aliments ou des sensations d’appétit.
The work presented in this dissertation aimed at evaluating the psychological effect of nutrition claims on appetite sensations. According to a three (experimental condition) by two (sex) by two (restrained eating) by two (weight) factorial design, 164 males and 188 females aged 18-65 were invited to taste and rate oatmeal-raisin cookies in a blinded context. No main condition effect was observed for any of the appetite sensations. However, a satiating effet of the ‘’diet’’ condition was observed among normal-weight unrestrained women and overweight or obese unrestrained men. A main effect of sex was also observed with men reporting higher levels of hunger than women. These findings highlight the importance of considering individual characteristics when studying appetite sensations.

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Diabate, Alassane. "Liquidity risk and fair value accounting : implications for banks capital structure, lending and stability." Thesis, Limoges, 2020. http://www.theses.fr/2020LIMO0002.

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Cette thèse comprend trois essais empiriques fondés sur des données de banques commerciales américaines. Elle vise à mettre en évidence les implications du risque de liquidité et de la comptabilisation à la juste valeur sur la structure du capital, les prêts et la stabilité des banques. Ainsi, le premier chapitre examine si les épisodes de pénurie de liquidité sur le marché influencent l'ajustement de la structure du capital des banques. Les résultats révèlent que seules les petites banques réagissent à de tels épisodes en augmentant leur ratio de capital. Pour ce faire, elles réduisent la part des prêts dans le total de l’actif, diminuent la part des actifs ayant une pondération de risque plus élevée et réduisent la taille de leur bilan. Ces résultats donnent à penser que les exigences en matière de liquidité pourraient être redondantes pour les petites banques, mais semblent nécessaires pour les grandes banques. Le deuxième chapitre analyse si l’impact d'un flux inattendu de dépôts sur la création de prêts dépend du degré d'exposition des banques au risque de liquidité provenant du hors bilan. Les résultats montrent que seules les petites banques augmentent leurs prêts lorsqu'elles sont soumises à des entrées de dépôts imprévues. Cette augmentation des prêts dépend de leur degré d'exposition au risque de liquidité découlant de leurs activités de hors bilan. Les petites banques plus exposées à ce risque de liquidité ont tendance à accorder moins de nouveaux prêts. Ces résultats indiquent que les entrées inattendues de dépôts pourraient ne pas être aussi facilement redistribuées aux emprunteurs. Le troisième chapitre examine l'effet des actifs de niveau 2 et de niveau 3 détenus par les banques sur la prise de risque et le risque d'insolvabilité. Les résultats révèlent que les banques ayant des proportions plus importantes d'actifs de niveau 2 et de niveau 3 prennent des risques plus élevés et sont plus exposées au risque d'insolvabilité. Ces résultats suggèrent que le système bancaire pourrait devenir plus fragile lorsque les investisseurs perçoivent des problèmes de fiabilité au niveau des actifs bancaires
This thesis comprises three empirical essays based on U.S. commercial banks’ data. It aims to highlight the implications of liquidity risk and fair value accounting on banks’ capital structure, lending and their stability. Thus, the first chapter investigates if episodes of liquidity squeeze on the market affect banks’ capital structure adjustment. The findings reveal that only small banks react to such episodes by increasing their capital ratio. To do so, they reduce the share of loans in total assets, decrease the share of assets with higher risk weights and they downsize their overall balance sheets. These results suggest that liquidity requirements might be redundant for small banks but appear to be necessary for large banks. The second chapter analyses whether the impact of an unexpected flow of deposits on loan origination depends upon the degree of banks’ off-balance sheet funding liquidity risk exposure. The results show that only small banks increase their lending when they are subject to unexpected deposit inflows. The increase in lending depends on how much they are exposed to funding liquidity risk stemming from their off-balance sheets. Small banks more exposed to such funding liquidity risk tend to extend fewer new loans. These results indicate that unexpected deposit inflows might not as easily be fueled again to borrowers. The third chapter examines the effect of banks’ holdings of Level 2 and Level 3 fair value assets on risk-taking and insolvency risk. The results reveal that banks with larger proportions of Level 2 and Level 3 fair value assets take on higher risk and are more exposed to insolvency risk. These findings suggest that the banking system may become more fragile when investors perceive reliability concerns in banks’ assets

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Berggren, Elin. "Characterization in Social Satire : A comparative analysis of the heroines Elizabeth Bennet in Jane Austenʼs Pride and Prejudice, and Becky Sharp in William Makepeace Thackerayʼs Vanity Fair." Thesis, Karlstads universitet, Institutionen för språk, litteratur och interkultur, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-40753.

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This essay presents a comparative analysis of the characterizations of the female protagonists Elizabeth Bennet in Jane Austen̕ s Pride and Prejudice (1813), and Becky Sharp in William Makepeace Thackeray̕ s Vanity Fair (1847-1848). The analysis is conducted from a gender perspective, and with the use of feminist criticism. The two novels complement each other since they are both satirical images of society, concerning aspects such as class and gender. Also, both novels portray women climbing the class ladder, during the period of the Napoleonic wars. In the comparison, the main focus lies on the social satire constructed around the heroines of these novels. I come to the conclusion that Austen̕ s and Thackeray̕ s characterizations are very different from each other, mainly due to their different satirical approaches. This conclusion is put in relation to a patriarchal context and to feminist values.
I denna uppsats presenteras en komparativ analys av karaktäriseringarna av de kvinnliga huvudkaraktärerna Elizabeth Bennet i Jane Austens Stolthet och Fördom (1813), och Becky Sharp i William Makepeace Thackerays Vanity Fair (1847-1848). Analysen är utförd från ett genusperspektiv, och med användning av feministisk samhällskritik. De två romanerna kompletterar varandra då de båda är satiriska illustreringar av samhället, och både rör aspekter såsom klass och genus. Dessutom porträtterar båda novellerna klassklättrande kvinnor under tiden för Napoleonkrigen. I jämförelsen ligger största fokuset på samhällssatiren konstruerad kring hjältinnorna i de båda romanerna. Jag når slutsatsen att Austens och Thackerays karaktäriseringar skiljer sig mycket från varandra, främst på grund av författarnas skilda förhållningssätt till sin satir. Denna slutsats relateras till en patriarkal kontext, samt till feministiska värderingar.

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Hasbini, Mohamad Ali. "The Great Recession of 2007 and the Housing Market Crash: Why Did So Many Builders Fail?" Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/7031.

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The “Great Recession” of 2007 created havoc in the homebuilding industry, more than any other previous economic down cycle. Countless seasoned local homebuilders across the country did not survive. The impact of their failure on the economy, community, employment, lenders, suppliers, and subcontractors was devastating. While previous studies have sought to identify the symptoms and causes of business failure, very little research has been done on home builder business failure due to acts, omissions, characteristics, or other events which are non-financial. Specifically, those that are attributable to the failed entities' top management and leadership during the housing crisis and the Great Recession. Therefore, the purpose of this qualitative inquiry is to uncover those nonfinancial factors and help to fill the gap in the literature Additionally, we seek to find specific strategies that could be incorporated into the business models of local homebuilders which allow them to anticipate and navigate turbulent economic times. The ultimate goal of such strategies, however, is to shield the organizations of those builders from the negative effects of recessions and allow them to thrive in the aftermath.

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Gilbert, Hugo. "Oracle-based algorithms for optimizing sophisticated decision criteria in sequential, robust and fair decision problems." Thesis, Paris 6, 2017. http://www.theses.fr/2017PA066648.

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Cette thèse s'inscrit dans le cadre de la théorie de la décision algorithmique, qui est une discipline au croisement de la théorie de la décision, la recherche opérationnelle et l'intelligence artificielle. Dans cette thèse, nous étudions l'utilisation de plusieurs modèles décisionnels pour résoudre des problèmes de décision séquentielle dans l'incertain, d'optimisation robuste, et d'optimisation multi-agents équitable. Pour résoudre efficacement ces problèmes, nous utilisons des méthodes de type maître-esclaves, dites à base d'oracles dans la thèse. Ces méthodes permettent de résoudre des problèmes de grande taille en procédant de manière incrémentale. Une attention particulière est portée au modèle de l'espérance d'utilité antisymétrique et bilinéaire, au modèle de l'espérance d'utilité pondérée et à leurs pendants en décision multicritère. L'intérêt de ces modèles est multiple. En effet, ils étendent les modèles standards (e.g., modèle de l'espérance d'utilité) et permettent de représenter un spectre étendu de préférences tout en conservant leurs bonnes propriétés théoriques et algorithmiques. La thèse apporte des réponses sur des aspects théoriques (e.g., résultats de complexité algorithmique) et sur des aspects opérationnels (e.g., conception de méthodes de résolution efficaces) aux problèmes soulevés par l'emploi de ces critères dans les contextes susmentionnés
This thesis falls within the area of algorithmic decision theory, which is at the crossroads between decision theory, operational research and artificial intelligence. In this thesis, we study several decision models to solve problems in different domains: sequential decision problems under risk, robust optimization problems, and fair multi-agent optimization problems. To solve these problems efficiently, we use master-slave algorithms which solve the problem through an incremental process. These procedures, referred to as oracle methods in the thesis, make it possible to solve problems of large size. A particular attention is given to the skew-symmetric bilinear utility model, the weighted expected utility model and their counterparts in multicriteria decision making. These models are interesting at several respects. They extend the standard models (e.g., the expected utility model) and allow to represent a broader class of preferences while retaining their good theoretical and algorithmic properties. The thesis focuses both on theoretic (e.g., complexity results) and operational (e.g., design of practically efficient solution methods) aspects of the problems raised by the use of these criteria in the domains aforementioned

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Caizergues, Quentin. "The Happy Prince : A Paradoxical Aesthetic Tale and a Dual Critique of Victorian Times." Thesis, Högskolan Kristianstad, Fakulteten för lärarutbildning, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20750.

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This essay highlights The Happy Prince’s advantageous use of conventions of the fairy tale genre to stress critical issues of the Victorian period: the challenge of the established Christian socio-moral order, the rising of the bourgeois industrial society, and the advent of aestheticism as a response. Using the close reading technique supported by the Victorian socio-historical background, the analysis establishes that the criticism proceeds by double associations. Firstly, the clear structure of the tale, enriched by a plethora of aesthetical features and suitable narrative processes, is propitious for children’s access to a message calling for more human generosity. Meanwhile, subtle analogies to the Christian imagery appear blurred by paradoxical elements. This prevents a definite religious interpretation from adults to which those messages are intended. Secondly, in connection with aestheticism, a social and moral criticism takes the form of a satire of the utilitarian vision of the bourgeoisie and a questioning of the common Victorian beliefs: the link between beauty and moral integrity, as well as the moral code of femininity. Finally, the utilitarian discourse and the disapproval of the research for pleasure from beauty merging with a hedonist vision, advocate an “art for art’s sake” free of these respective considerations.

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Abdel, Barr Omniya. "L'art urbain du Caire mamlouk : manières de faire et enjeux sociaux." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM3008/document.

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Cette thèse dévoile comment les monuments sont construits au Caire mamlouk. La chaîne des évènements commence avec les sultans et émirs, leurs femmes et concubines, leurs esclaves et eunuques et les élites civiles, qui sont les promoteurs de ces bâtiments. Trouver le concepteur de cette architecture monumentale fut par contre plus malaisées. L'approche de la phase de la conception nous a amené à émettre des hypothèses quant aux outils utilisés lors de la formalisation du projet. L'étude de la question foncière, aussi bien sur le plan économique et juridique que sur la localisation géographique des parcelles dans le tissu urbain ont montré des soucis urbanistiques. L'analyse des acteurs de la construction a permis de les classer en fonction des phases du déroulement du chantier, en présentant la division du travail, ainsi que les corps des métiers. Au sommet du système hiérarchique on trouve le ?ādd al-'amā'ir, un délégué présentant le commanditaire sur le chantier, qui jouissait d'un pouvoir illimité. Ensuite, le nāẓir, qui peut parfois se substituer au précédent. Vient le muhandis, un assistant technique, travaillant généralement en équipe et qui est censé être le véritable maître d'oeuvre. Le dernier groupe est celui des artisans et ouvriers. Retrouver leurs traces a révélé la richesse et la grande diversité du Caire à l'époque, qui ne résidait pas simplement dans les aspects architecturaux mais aussi dans la question de la tolérance. Finalement, en étudiant comment au quotidien se fait un monument, on a réussi à dessiner une image détaillé du déroulement du chantier de sa conception jusqu'à son inauguration
This thesis uncovers how monuments were built in Mamlouk Cairo. The chain of events starts with; sultans and emirs, their wives and concubines, slaves and eunuchs and civilian elites, who sponsor the buildings. The designers of such monumental architecture were not usually given credit and hence not mentioned in most historical documents. While researching the design of the monuments, we discovered a number of tools used in the design phase. The study of the land acquisition, shed light on the importance of the geographical location within the urban fabric, which revealed the economic and legal complications involved. Then we tackle the question of the responsibility on the construction site. At the top of the hierarchy there is the ?ādd al-'amā'ir, who represents the sponsor on the site, followed by the Nāẓir, which can sometimes replace the ?ādd. Then the Muhandis, a technical assistant, usually working in a team and who implements the design. We analyze the chain of operations from the top of the hierarchy down to the artisans, workers and unskilled labor. The analysis included a study of the division of labor and the details of the different crafts used in the site construction and in workshops. Studying all the site workers revealed the different economic standards and the diversity of the population in Cairo. Finally, we trace the history of the making of the monument in this period and are able to draw a full detailed picture of the timeline of a Mamlouk monument from inception to inauguration

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Dissertations / Theses on the topic 'Fair price'

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